Retirement plans and minimum distributions

When do you have to take minimum distributions from a retirement plan?
It depends on the type of retirement plan.  IRA, Simple IRA, SEP IRA all require you to take distributions when you turn 70 & 1/2.
How about a Roth?  Do you have to take minimum distributions at 70 & 1/2?  NO, you are only required to take distributions upon death.

Beginning date for your first required minimum distribution

• IRAs (including SEP and SIMPLE IRAs)
  • April 1 of the year following the calendar year in which you reach age 70½.
     
• 401(k), profit-sharing, 403(b), or other defined contribution plan
  Generally, April 1 following the later of the calendar year in which you:
  • reach age 70½, or
  • retire.